Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.2Recupero dei rifiuti
- 38.21Recupero dei materiali
- 38.21.1Smantellamento di carcasse
- 38.21.11Smantellamento di carcasse di navi per il recupero dei materiali
Description
- dismantling of wrecks of ships for materials recovery
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.2:
- treatment and disposal of wastewater, see 37.00
- waste disposal without recovery, see 38.3
Excluded from class 38.21:
- manufacture of new final products from secondary raw materials whether or not self-manufactured (e.g. spinning yarn from garnetted stock, making pulp from paper waste, retreading tyres or the production of metal from metal scrap), see corresponding classes in section C
- reprocessing of nuclear fuels, see 20.13
- remelting of plastics to produce granulates or compounds, see 20.16
- remelting ferrous waste and scrap, see 24.10
- production of biogas from waste for gas supply, see 35.21
- energy recovery during waste thermal treatment, see 38.22
- disposal of waste without recovery and treatment prior to disposal, see 38.3
- disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators, see 38.32
- wholesale of recoverable materials, see 46.87
- wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods, e.g. cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a transformation process; additionally, the purchased and sold waste has a remaining value, see 46.87
Frequently asked questions
I carry out ship breaking to recover steel from the hull — is that 38.21.11?
Yes. The dismantling of ship wrecks for material recovery has its own dedicated code, 38.21.11. If you dismantle other vehicles or equipment (cars, computers, household appliances) instead, the correct code is 38.21.12.
I demolish a ship for scrap — is that 38.21.11 or scrap metal trading?
It is usually 38.21.11 when the activity is the physical dismantling of the hull to recover materials. The subsequent processing of the metal scrap (shredding, sorting) to produce secondary raw materials is instead 38.21.20.
I dismantle ships but also old trains and containers — does it all go under 38.21.11 or do I need another code?
Only ships remain under 38.21.11. The dismantling of railway wagons, containers and other hulks that are not ships falls under 38.21.12. The code is determined by the type of hull you are dismantling, not by the materials you recover — there is a downstream recovery phase for that.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 38.31.20— Cantieri di demolizione navali(corrispondenza diretta)